Aubrey Calderwood

Aubrey Calderwood Team Member

+44 (0) 28 9026 9910


  • Technical application of fiscal incentives legislation for complex transactions and projects
  • Tax incentives for regeneration and sustainability developments
  • Major construction and projects


Aubrey has almost 30 years’ experience advising companies and individuals on the maximisation and use of tax-based incentives for commercial property investment and development. He has particular expertise in those fiscal incentives aimed at encouraging the use of energy and water saving technologies in construction and the re-use of brownfield land.


With a professional background in both taxation and property, Aubrey has acted for some of the UK’s largest entities across all sectors including Institutional Property Investment, Hotels, Leisure, Healthcare, Automotive, Industrial, IT and Banking.


  • Set up and ran the capital allowances practice of a “Big Four” accountancy firm before establishing Gateley Capitus with Kevin Meyer in 1997
  • Advised major new £30m entertainment venue on the availability of capital allowances on new concept seating and staging systems as part of a national and international rollout
  • Led capital allowances advisory team on a new £125m office development for a London based fund manager to ensure that energy and water saving technologies were incorporated into the project and that the tax incentives relating to such technologies were identified and captured
  • Led capital allowances advisory team on the redevelopment of the £2bn Paddington Basin redevelopment project
  • Called as expert witness to give evidence to the Parliamentary Affairs Committee on the establishment of UK Enterprise Zones
  • Articles published across many sectors of the trade press


Outside of work, Aubrey’s main sporting passion is rugby. He is a season ticket holder at Ulster Rugby and considers himself fortunate to have been in Chicago to witness Ireland beat the mighty All Blacks for the first time in 107 years.

He is an active member of the Board of Governors for his local school and in his spare time, he likes nothing more than to spend time with his wife and two girls at the beaches and walks that run along the spectacular Northern Irish coastline.

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